2014 (11) TMI 389

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..... ts have correctly valued the physician samples cleared by them on transaction value to the brand owner. Therefore, we hold that the appellants are not required to pay duty as per Section 4A of the Central Excise Act, 1944, but they are required to pay duty on transaction value. Accordingly, the impugned order is set aside - Decided in favour of assessee. - Appeal No.E/89529/2013-Mum - - - Dated:- .....

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..... T. 244 (Tri.-Mumbai) wherein this Tribunal has held that the samples are not distributed by the appellants free but cleared on receipt of consideration. Hence the excise duty is payable on transaction value. Therefore, in this case also, it is held that appellants have correctly valued the physician samples cleared by them on transaction value to the brand owner. Therefore, we hold that the appe .....

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